论司法会计理论与舞弊审计理论的分野——兼谈“法务会计”的误解

司法会计理论与舞弊审计理论分属不同学科。介绍中外将司法会计理论与舞弊审计理论的混同情况,探明中外形成＂混同理论＂的不同原因,并重点介绍了中国学界将司法会计理论与舞弊审计理论进行分野的研究成果,指出由于司法会计活动与舞弊审计活动性质不同的两类社会活动,两者理论的混同会导致社会实践的错误,最终会对中国的司法会计事业和审计事业带来危害。同时,揭示了＂法务会计＂理论出于国外＂混同理论＂的来源,分析了＂法务会计＂研究者对司法会计理论的误解。     

47个SNPs复合检测方法的建立及其法医学应用

目的建立47-plexSNPs复合检测方法，评价其在法医学中的应用价值。方法筛选46个常染色体SNPs和1个Y—SNPs，使用2个检测体系分别对47个SNPs进行单管内复合PCR扩增，采用荧光标记单碱基延伸法和毛细管电泳检测技术进行分型检测；并用建立的方法对260份广东地区无关个体血样进行47个SNPs分型。结果建立的47-plex SNPs的复合检测体系灵敏度高，种属特异性好；260名个体所有SNPs均能准确分型，群体内基因型频率分布均符合Hardy—Weinberg平衡，累积个人识别率大于0．9999，累积非父排除率为0．99982，累积偶合率为6．24×10一。结论本文47-plex SNPs复合检测方法能同时对47个SNPs进行快速、准确的检测，在法医学个体识别鉴定中具有良好的应用前景。     

Flaws in the U.S. Food and Drug Administration's rationale for supporting the development and approval of BiDil as a treatment for heart failure only in black patients

The U.S. Food and Drug Administration's (FDA) rationale for supporting the development and approval of BiDil (a combination of hydralazine hydrochloride and isosorbide dinitrate; H-I) for heart failure specifically in black patients was based on under-powered, post hoc subgroup analyses of two relatively old trials (V-HeFT I and II), which were further complicated by substantial covariate imbalances between racial groups. Indeed, the only statistically significant difference observed between black and white patients was found without any adjustment for potential confounders in samples that were unlikely to have been adequately randomized. Meanwhile, because the accepted baseline therapy for heart failure has substantially improved since these trials took place, their results cannot be combined with data from the more recent trial (A-HeFT) amongst black patients alone. There is therefore little scientific evidence to support the approval of BiDil only for use in black patients, and the FDA's rationale fails to consider the ethical consequences of recognizing racial categories as valid markers of innate biological difference, and permitting the development of group-specific therapies that are subject to commercial incentives rather than scientific evidence or therapeutic imperatives. This paper reviews the limitations in the scientific evidence used to support the approval of BiDil only for use in black patients; calls for further analysis of the V-HeFT I and II data which might clarify whether responses to H-I vary by race; and evaluates the consequences of commercial incentives to develop racialized medicines. We recommend that the FDA revise the procedures they use to examine applications for race-based therapies to ensure that these are based on robust scientific claims and do not undermine the aims of the 1992 Revitalization Act.     

哲学视角下的经济学理性因素

从哲学的角度来探讨理性的内涵,将直接影响我们对经济理性的内涵与外延的把握和理解。西方经济学中的理性主要是一个手段——目的的概念,是局限于认识论的实践理性,是一种工具理性,而非道德上的实践理性及价值理性。辩证地分析利用理性、非理性经济认识,有利于树立马克思主义指导下的科学的经济学理性观。     

从"非洲兄弟抬我们"到"仿佛非盟会议搬到中国"——党的和平外交方略及其在对非洲关系中的实践

和平外交是我党长期坚持奉行的外交方略。我国通过实施和平外交政策,维护世界和平,促进共同发展,维护国家的主权和领土完整,为社会主义现代化建设创造了长期的良好的国际环境,在党的和平外交方略指引下,团结和支持非洲国家,推动南南合作,是我国外交的重要战略。50年来中非人民紧密团结,中非友好不断深化,各领域交流合作取得了丰硕成果。中非关系发展的新实践表明,我国将坚定不移地高举和平、发展、合作的旗帜,继续奉行和平外交方略。